40.1. Every contractor interested in entering into a construction contract with a public body involving an expenditure equal to or greater than $25,000 must hold an attestation from Revenu Québec.
Similarly, every contractor who, as a subcontractor, enters into a construction contract of a value equal to or greater than $25,000 with another contractor must hold an attestation from Revenu Québec when the subcontract is directly connected with a contract referred to in the first paragraph that has been entered into by that other contractor.
O.C. 354-2010, s. 1; O.C. 845-2011, s. 1.